Double Taxation in UK & Mauritius

Hi,

Does anybody know how double taxation works in the UK and Mauritius?

As I'm a photographer who will be working in Mauritius for 9 to 12 months at a time. I understand I will be taxed in both Mauritius and the UK.

In Mauritius you have to pay 15% tax on earnings over Rs.255,00
In the UK you have to pay 20% tax on earnings over Rs.555,000 (£10,000)

I have dual nationality in both the UK and Mauritius, but currently live in the UK for over 10 years.

Many thanks for any advice.

Diana

UK Filing should be like this but confirm also I am just ACCA student
UK income                             xxxxxx
ADD Mauritius income           xxxxxx
---------------------
total global income                 xxxxxx
tax as per uk law slab             xxxxxx
less tax pain in Mauritius        (xxxxx)
----------------------------------------------
tax payble in uk                       xxxxxx

Thanks for your reply, how does it work on the below figures?

UK income                            Rs.0 (£0)
ADD Mauritius income          Rs. 654,000 (£12,000)
---------------------
total global income                Rs. 654,000 (£12,000)
tax as per uk law slab           Rs. 21,800 (£400)             *[=  20% tax on Rs. 109,000 (£2000) ]
less tax paid in Mauritius      Rs. 59,850  (£1098.16)     **[= 15% tax on of Rs. 390,000 (£7321.10)]
----------------------------------------------
tax payble in uk                     ?



**In Mauritius you have to pay 15% tax on earnings over Rs.255,000 (£4,678)
*In the UK you have to pay 20% tax on earnings over Rs.555,000 (£10,000)

Hello,

Verify with a UK Chartered accountant (they are everywhere now and you should have one in your own network of people)

I would advise to check whether during that period you are to be considered as a UK citizen for Tax purposes. If not you may not be taxed on your worldwide income. I know there are certain rules but I am not sure what they are.

Yes, classed as a UK citizen, unless I stay out of the UK for 1 year during the tax year, e.g. April 2015 to April 2016 and don't return to the UK for a specified amount of days in 4 years.

Hi Diana,

Did you check with the Mauritius Revenue Authority (MRA)? They are very helpful.

If you are bringing the revenue you earned in UK into Mauritius and you have already paid tax in the UK, I don't think you will asked to pay tax again on that revenue. If I'm not mistaken, when you fill the self-assessment form in Mauritius provided by MRA, it does ask you for any tax that you have paid on world wide income.

Gj

hi

it is actually the reverse the Double Taxation Agreement means that you can not be taxed in both countries, so if you earn and declare income here it will only be taxed here in mauritius at the local rate.

Dear Dianemarie,

I would be glad to help you. If you need any information concerning the DTA, feel free to send me an email on ++++

Thanks

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